Kundservice och kontroll - en studie över vad införandet av kundperspektiv har inneburit för det dagliga arbetet hos en indrivande myndighet

Detta är en C-uppsats från Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

Sammanfattning: The purpose of this thesis is to discuss how the maintenance of a consumer perspective affects the day-to-day work, including the performance measurement and recruiting process, in a public revenue collecting authority. The study is a qualitative single-case study that has been performed through interviews with ten different employees at the Swedish Tax Agency (STA). The empirical data collected through the interviews is analyzed from a cultural, instrumental/structural and institutional environmental perspective. The report complements previous research by foregrounding the relatively unexplored internal effects from the maintenance of a consumer perspective in a public revenue collecting organization. The report contributes to previous research by covering an underexplored area in the literature. Also, the study contributes by finding that the maintenance of the customer focus primarily is made through measures from a cultural perspective and has positive effects on the job satisfaction, unity and motivation of the employees at the STA.

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